Bulletin of the Bishkek State University

This article discusses the procedures for the appointment and conduct of forensic accounting audits. Forensic accounting is a form of software application that uses specialized knowledge to collect data. It can be appointed during the consideration of the case in the first instance or during the consideration of the case in court.  This paper reveals such issues as the presence of participants in the trial, as well as expert opinions on the results of the study and their structure. It emphasizes the right of the listeners to ask questions to the expert for research and the right of the expert if the expert’s conclusions go beyond the questions put to him. Accordingly, this article defines the stages of forensic accounting research, as well as the rationale for the appointment of expert judicial executions

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